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Popular Search finance

Finance Policies

  • Archdiocesan Finance Council Members
  • Quickbooks Guide: Sign In and Navigation
  • Parish and School Financial Policies Index
  • Policy Regarding Stipends (Human Resources)
  • Memo from Msgr. Schlitt re: “Protocol Pertaining to Reimbursement for Expense Accounts/Check Signing”
  • Bishops Approve Resolution on Diocesan Financial Reporting (DFMC Herald)
  • The Archdiocese of San Francisco Finance Council Constitution
  • Memo from Episcopal Council re: “Comp Time”

Insurance

  • Insurance Application for Outside Users of Parish Property

Human Resources Policies

  • Archdiocese Of San Francisco Alternative Dispute Resolution Policy
  • Policy Regarding Stipends (Human Resources)
  • Memo from Human Resources, “Archdiocesan Personnel Rehire Policy”
  • Memo from Msgr. McElroy re: “New Policy Regarding Employee Paid Health Insurance Premium During Authorized Medical Leaves”
  • Memo from Office of Catholic Schools re: Independent Contractors
  • Memo re “Immigrant/Non-Immigrant Visa/Work Applications”
  • Memo from Human Resources Office re: Independent Contractors
  • Adicion
  • ARCHDIOCESE OF SAN FRANCISCOPOLICIES AND PROCEDURESREGARDING CHILD ABUSE
  • Policy Regarding Use and Monitoring of Internet, E‑Mail, and Other Technology
  • Personnel Policy: Termination and Rehire/Pension Plan
  • Confidentiality Agreement (Regular Employee); Confidentiality Agreement (Temp Agency Employee)
  • Memo from Episcopal Council re: “Comp Time”
  • Memo from Human Resources, “New Archdiocesan Employee Benefit”
  • Memo from Human Resources, “Benefits for Employees Working for More than One Archdiocesan Corporation”

Policies Index

  • Archdiocesan Finance Council Members
  • ADDENDUM TO ARCHDIOCESE OF SAN FRANCISCO POLICIES AND PROCEDURES REGARDING CHILD ABUSE AND HARASSMENT
  • Quickbooks Guide: Sign In and Navigation
  • Personal Advantage/ Conflict Of Interest
  • Archdiocese Of San Francisco Alternative Dispute Resolution Policy
  • Parish and School Financial Policies Index
  • 2022 Special Offertory Collections
  • Letter from Sr. Monica Miller re: Speaker Qualifications (Office of Young Adult Ministry)
  • Policy Regarding Stipends (Human Resources)
  • Records Retention Guidelines
  • Memo from Msgr. Schlitt re: “Protocol Pertaining to Reimbursement for Expense Accounts/Check Signing”
  • Memo from Msgr. McKay re: “Archdiocesan Real Estate Office Fee Process”
  • Constitutions
  • Due Process
  • Memo from Human Resources, “Archdiocesan Personnel Rehire Policy”
  • Archdiocese of San Francisco Permanent Diaconate Policy Handbook
  • CCC Guidelines for Pastors re: Political Activities
  • Archdiocesan and USCCB Advisories re: “Political Campaign Activity Restrictions”
  • Decree Signed by Archbishop Levada on Mass Stipends
  • Memo re “Immigrant/Non-Immigrant Visa/Work Applications”
  • Insurance Application for Outside Users of Parish Property
  • Whistleblower Policy
  • Bishops Approve Resolution on Diocesan Financial Reporting (DFMC Herald)
  • Memo re: Gambling and Fundraising
  • Adicion
  • Charter for the Protection of Children and Young People (Rev. 2018)
  • ARCHDIOCESE OF SAN FRANCISCOPOLICIES AND PROCEDURESREGARDING CHILD ABUSE
  • Administrative Handbook for Elementary and Secondary Schools Document
  • Archdiocese of San Francisco Emergency Operations Plan (Building Committee)
  • Policy Regarding Use and Monitoring of Internet, E‑Mail, and Other Technology
  • Constitution and Bylaws of the Office and Commission for Ecumenical and Interreligious Affairs for the Archdiocese of San Francisco
  • Ecumenical Guidelines for the Archdiocese of San Francisco
  • The Archdiocese of San Francisco Finance Council Constitution
  • Archdiocese of San Francisco Policy Guidelines for Tax-Exempt Housing Allowance for Deacons
  • Archdiocesan Policy on Cremation
  • Catholic Cemeteries and Burial
  • Memo from Director of Worship, Art and Music re Copyrights
  • Policy Regarding Conflicts of Interest and Confidentiality
  • Archdiocesan Conflicts of Interest/Private Inurements Policy
  • Confidentiality Agreement (Regular Employee); Confidentiality Agreement (Temp Agency Employee)
  • Memo from Episcopal Council re: “Comp Time”
  • Memo from Human Resources, “New Archdiocesan Employee Benefit”
  • Archdiocese of San Francisco Building Construction, Renovation & Maintenance Policy
  • Memo from Human Resources, “Benefits for Employees Working for More than One Archdiocesan Corporation”
  • ARCHDIOCESE OF SAN FRANCISCO ALTERNATIVE DISPUTE RESOLUTION POLICY

Fundraising Policies

  • 2022 Special Offertory Collections
  • Pastor’s Memo re: Raffles
  • Electronic and Internet Fundraising
  • Memo to Agency Heads re: Car Donations
  • IRS Charity’s Guide to Car Donations
  • Memo re: Gambling and Fundraising

Legal

  • Personal Advantage/ Conflict Of Interest
  • Records Retention Guidelines
  • Due Process
  • Whistleblower Policy
  • ARCHDIOCESE OF SAN FRANCISCOPOLICIES AND PROCEDURESREGARDING CHILD ABUSE
  • Memo from Director of Worship, Art and Music re Copyrights
  • Policy Regarding Conflicts of Interest and Confidentiality
  • Archdiocesan Conflicts of Interest/Private Inurements Policy
  • ARCHDIOCESE OF SAN FRANCISCO ALTERNATIVE DISPUTE RESOLUTION POLICY

Building / Real Estate

  • Memo from Msgr. McKay re: “Archdiocesan Real Estate Office Fee Process”
  • Archdiocese of San Francisco Building Construction, Renovation & Maintenance Policy

Child & Youth

  • ADDENDUM TO ARCHDIOCESE OF SAN FRANCISCO POLICIES AND PROCEDURES REGARDING CHILD ABUSE AND HARASSMENT
  • Letter from Sr. Monica Miller re: Speaker Qualifications (Office of Young Adult Ministry)
  • Adicion
  • Charter for the Protection of Children and Young People (Rev. 2018)
  • ARCHDIOCESE OF SAN FRANCISCOPOLICIES AND PROCEDURESREGARDING CHILD ABUSE
  • FOR EMPLOYEES, CLERGY AND VOLUNTEERS WHO WORK WITH CHILDREN OR YOUTH

Clergy

  • Sacraments
  • Liturgy
  • Constitutions
  • Archdiocese of San Francisco Permanent Diaconate Policy Handbook
  • Decree Signed by Archbishop Levada on Mass Stipends
  • Adicion
  • Archdiocese of San Francisco Policy Guidelines for Tax-Exempt Housing Allowance for Deacons

Schools

  • Parish and School Financial Policies Index
  • Memo to Agency Heads re: Car Donations
  • Electronic and Internet Fundraising
  • Administrative Handbook for Elementary and Secondary Schools Document
  • Policy and Guidelines for Childcare/Preschool Programs in Parishes of the Archdiocese of San Francisco
  • Guidelines – Parish School Consultative Boards, Parish Consultative Boards of Education
  • School Employee Handbook
  • Policy on Alcohol and Illegal Drugs (Secondary Schools)
  • FOR EMPLOYEES, CLERGY AND VOLUNTEERS WHO WORK WITH CHILDREN OR YOUTH
  • STUDENT-TO-STUDENT HARASSMENT POLICY AND PROCEDURES

Ecumenical

  • Interreligious Guidelines for the Archdiocese of San Francisco
  • Constitution and Bylaws of the Office and Commission for Ecumenical and Interreligious Affairs for the Archdiocese of San Francisco
  • Ecumenical Guidelines for the Archdiocese of San Francisco

Cemeteries

  • Archdiocesan Policy on Cremation
  • Catholic Cemeteries and Burial

Building

  • Memo from Msgr. McKay re: “Archdiocesan Real Estate Office Fee Process”
  • Archdiocese of San Francisco Emergency Operations Plan (Building Committee)
  • Archdiocese of San Francisco Building Construction, Renovation & Maintenance Policy

Media

  • Memo from Maury Healy, “Communications Policy” re: Media/Press Contact
  • Policy re: Release of Archdiocese Statements

Safety and Security Policies

  • Archdiocese of San Francisco Emergency Operations Plan (Building Committee)
  • FOR EMPLOYEES, CLERGY AND VOLUNTEERS WHO WORK WITH CHILDREN OR YOUTH

Protecting the Vulernable

  • POLICY AND PROCEDURES REGARDING FINGERPRINTING AND OTHER BACKGROUND CHECKS FOR EMPLYEES, CLERGY AND VOLUNTEERS WHO WORK WITH CHILDERN OR YOUTH
  • POLICIES AND PROCEDURES REGARDING CHILD ABUSE AND HARASSMENT
  • ADDENDUM TO ARCHDIOCESE OF SAN FRANCISCO POLICIES AND PROCEDURES REGARDING CHILD ABUSE AND HARASSMENT
  • Sexual Boundary Guidelines
  • Sexual Harassment Policy
  • Policy and Procedures Regarding Fingerprinting and Other Background Checks for Employees, Clergy and Volunteers Who Work with Children or Youth
  • Reglamentos al Abuso de Ninos
  • Charter for the Protection of Children and Young People (Rev. 2018)
  • Protecting Children and Young People: Safe Environment Guidelines
  • ARCHDIOCESE OF SAN FRANCISCOPOLICIES AND PROCEDURESREGARDING CHILD ABUSE
  • STANDARDS OF CONDUCT FOR ADULTSWORKING WITH MINORS
  • Elder/Dependent Adult Abuse-Mandated Reporting
  • Standards of Conduct for Youth Working with Minors – Spanish
  • Standards of Conduct for Youth Working with Minors – English
  • Standards of Conduct for Youth Working with Minors – English
  • Normas De Conducta Para Adultos Que Trabajan Con Menores De Edad
  • FOR EMPLOYEES, CLERGY AND VOLUNTEERS WHO WORK WITH CHILDREN OR YOUTH
  • POLICIES AND PROCEDURES REGARDING CHILD ABUSE AND HARASSMENT
  • YOUTH/ADOLESCENT HARASSMENT POLICY AND PROCEDURES

Parish Management

  • Parish Employee Handbook (Including Addenda and Acknowledgements)
  • Parish and School Financial Policies Index
  • Policies & Guidelines – Books I and II Parish Administration Handbook
  • Departmental Guidelines
  • Common Policy for Pastoral Marriage Preparation
  • Guidelines for Parish Pastoral Councils
  • CCC Regulations for Political Materials in Publications
  • CCC Guidelines for Pastors re: Political Activities
  • Archdiocesan and USCCB Advisories re: “Political Campaign Activity Restrictions”
  • Insurance Application for Outside Users of Parish Property
  • Revisions for Ecumenical Guidelines re: Funerals and Christian Burial; Ecumenical Guidelines for the Archdiocese of San Francisco
  • FOR EMPLOYEES, CLERGY AND VOLUNTEERS WHO WORK WITH CHILDREN OR YOUTH

Human Life and Dignity

  • Memo from Office of Public Policy and Social Concerns, “Catholic Campaign for Human Development – Local Grant Allocation Process”

Pastoral Center / Chancery

  • Memo from Human Resources re: “Pastoral Center Salary Administration Program”
  • Pastoral Center Employee Referral Program
  • Chancery
  • Archdiocese of San Francisco Pastoral Center Employee Handbook

USCCB

  • Archdiocesan and USCCB Advisories re: “Political Campaign Activity Restrictions”
  • Bishops Approve Resolution on Diocesan Financial Reporting (DFMC Herald)
  • ARCHDIOCESE OF SAN FRANCISCOPOLICIES AND PROCEDURESREGARDING CHILD ABUSE

Accounting

  • Quickbooks Guide: Sign In and Navigation
  • Parish and School Financial Policies Index
  • Policy Regarding Stipends (Human Resources)
  • Memo from Msgr. Schlitt re: “Protocol Pertaining to Reimbursement for Expense Accounts/Check Signing”

Internet Technology (IT)

  • Policy Regarding Use and Monitoring of Internet, E‑Mail, and Other Technology

Young Adults

  • Letter from Sr. Monica Miller re: Speaker Qualifications (Office of Young Adult Ministry)

Political Activities

  • CCC Guidelines for Pastors re: Political Activities

Sacraments

  • Sacraments
  • Liturgy
  • Common Policy for Pastoral Marriage Preparation

Marriage

  • Common Policy for Pastoral Marriage Preparation

Catholic Charities

  • Departmental Guidelines
  • Home
  • Docs
  • Human Resources Policies
  • Memo from Office of Catholic Schools re: Independent Contractors

Memo from Office of Catholic Schools re: Independent Contractors

Over the years various memoranda and policies have been sent out in the weekly mailer by the Office of Catholic Schools, Legal Department and Finance Office relating to the subjects of “employees”, “independent contractors” and the leasing of school facilities. However, these offices have recently received a fair number of inquiries from the schools relating to the application of these items to specific matters (eg_ proposals by parents of students, etc. who wisli\to conduct various supplemental programs on the school premises). Therefore, the Office of Catholic Schools, in consultation with the Archdiocesan Legal Counsel, is providing you with a focused update. Set forth below is a brief summary and response to the most frequently raised issues.

Are these types of supplemental school programs permitted? Yes -subject to certain conditions.

  1. First, if a particular program is not school-owned, or operated then, for property tax exemption and other reasons, no use of the school facility, whether through a formal lease, “donation arrangement” or otherwise, by a private individual or organization is permitted unless the user is a tax-exempt (i.e. a nonprofit) organization. (The exception to this is the use of the parish hall; etc., for private celebrations, such as wedding receptions, which are incidental to religious ceremonies which take place at the. parish.) Therefore, if an individual or organization proposes a program that the school wishes to facilitate (but not as a part of the school program) the organization must be tax-exempt and the standard Archdiocesan lease form, which requires “hold harmless” and insurance protection, must be utilized.
  2. If the person or organization is not tax-exempt, but the principal is otherwise interested in and consents to add, a proposed class or program as an integral part of the school’s program (whether during normal school hours or otherwise) the school may do so. The normal, least confusing, and legally cautious approach (both for IRS employee classification purposes and maximum administrative oversite) would be to simply hire the particular individual running the class oh program as an employee of the sot’ col.
  3. In exceptional circumstances (eg. where a parent, parishioner etc. is in the bu3iness of
    providing a unique service or program that the school wishes to engage in, it may be possible for the school to contract with such individual as an independent contractor to provide the service (similar to hot lunch food programs provided for on the premises by private, for-profit food service contractors). However, under .such circumstances, the program must still be as icipolizQuaill and the independent contractor must be able to provide an appropriate hold harmless and insurance protection to the parish/Archdiocese. All fees, etc., collected in connection with the program must be paid to the school, not to the private individual. Any such independent contractor arrangement must be signed by the principal of the school as well as the officers of The Roman Catholic Welfare Corporation of San Francisco on a standard form which is available through the Office of Catholic Schools.

A reminder, however, that recent audits by the Internal Revenue Service have revealed that over 90% of the time individuals listed by various companies as Independent contractors” are in fact employees. Failure to properly classify an employee and to take out appropriate withholdings can result in assessments for back taxes as well as penalties. The general principle which the IRS operates from when examin ng the subject of employee/independent contractor status is as follows:

Generally the relationship of employer and employee exists when the person or persons for whom the services are performed have the right to control and direct the individual who performs the services, not only as to the result to be accomplished by the work but also as to the details and means by which that result is accomplished.

The IRS examines 20 factors (not necessarily equally weighted) to evaluate these elements of control and direction. Classic independent contractors ordinarily do not have a continuing relationship with the organizations nor do they work set hours o. follow specific policies and procedures of the employer. Examples include a plumber who comes to fix a leaky pipe at the school or an accomplished singer who travels the country and performs one-night religious concerts at selected schools/parishes. As suggested earlier in reference to the Archdiocesan contract form relating to independent contractors, individuals must be able to. demonstrate that they have their own business (i.e. have many other clients, a business license, card and office, liability coverage etc.), are able to perform the work without detailed supervision, and control End can furnish their own tools and materials necessary to perform the tasks at hand, etc.

In sum, the school must decide whether it is willing and able to establish an added school program. It the school wishes to facilitate a proposed program but does not want any direct involvement in the same, then (if the individual or organization is tax-exempt) the premises can be leased using the standard Archdiocesan lease forms available through the legal office. If the individual involved is not tax-exempt, then no use of the property is possible unless the program is integrated into the school. In such case, it is highly recommended that the individual. directing such program or activity simply be added as a paid employee of the school. If the school prefers that the matter be contracted out to a•bona fide independent contractor then such arrangement must be established pursuant to, and comply with all of the terms and conditions of, the standard Archdiocesan form which must be executed by the appropriate Officers of The Roman Catholic Welfare Corporation.

For further information please contact the Office of Catholic Schools.

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